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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 2451 to 2500 of 6363 Records

1 ....46 47 48 495051 52 53 54........ 128

November 3, 2020 Case Laws SEBI

Downgrading petitioner's bank loans' rating to 'IND BB+' from 'IND BBB - As third respondent is a private body and not a “State” within the meaning of Article 12 of the.....
November 3, 2020 Case Laws Customs

Validity of conviction made - conviction based solely on the purported confessional statement recorded under Section 67 of the NDPS Act - evidentiary value present or......
November 3, 2020 Case Laws Insolvency and Bankruptcy

Neither Section 14 nor Section 31 of the IB Code place any fetters on Banks/Financial Institutions from initiation and continuation of the proceedings against the......
November 3, 2020 Case Laws Income Tax

Carry forward of balance additional depreciation to the following years - whether tribunal was right in holding additional depreciation can be allowed in the next year......
November 3, 2020 Case Laws Income Tax

Disallowance of 10% of the purchases made by the assessee from the sister concern - No addition can be made basing on suspicion, when the books are available before the.....
November 3, 2020 Case Laws Income Tax

Addition on account of capital gains - addition u/s 50C - In the absence of production of the Purchase Deed and source of construction made on the impugned property,......
November 3, 2020 Case Laws Income Tax

Levy fee u/s 234E - processing the TDS statement - Intimation u/s 200A - Late filing of TDS returns / statement - even-though section 234E of the Act was in the statute.....
November 3, 2020 Case Laws Income Tax

Disallowance of depreciation on the intangible assets/goodwill acquired in the scheme of amalgamation - AO directed to allow the claim of the assessee for the......
November 3, 2020 Case Laws Income Tax

Unexplained cash credit received from bogus entities - discharge of onus - we are unable to find any such material except for the fact that additions were made merely on....
November 3, 2020 Case Laws Income Tax

Additions u/s 68 - Any appellate authority cannot reject the evidences without any discussion or reason. The CIT (A) has not mentioned as to what more evidence were......
November 3, 2020 Case Laws Income Tax

Assessment u/s. 153A - income earned from undisclosed sources - unexplained investment u/s. 69 - AO has not referred to any incriminating material found during the......
November 2, 2020 Case Laws GST

Jurisdiction - power to arrest - The contention canvassed by the petitioners that the Commissioner would not be in a position to form his reasonable belief that a person....
November 2, 2020 Case Laws Service Tax

Exemption from service tax on the services rendered to the SEZ units - Receipt of Rent from SEZ units - Section 26(2) of the SEZ Act does provide that the Central......
November 2, 2020 Case Laws Service Tax

Valuation - Includability of diesel, explosives etc. - The explosives and accessories and diesel would be supplied by SCCL - Learned Counsel for the Appellant is,......
November 2, 2020 Case Laws Indian Laws

Dishonor of Cheque - In that very fact situation, even the appellate Court normally should not refuse the bail. The Court is conscious that bail is a rule and jail is an....
November 2, 2020 Case Laws VAT and Sales Tax

Recovery of arrears of Sales Tax - The time limits specified in Rule 58(20) of KVAT Rules offer a safe guarding factor to define the limits of power under Section 42(3).....
November 2, 2020 Case Laws GST

Liability to pay interest u/s 50 on Net Tax liability or Gross tax (GST) without adjustment of ITC - The present writ petition is disposed of in accordance with the......
November 2, 2020 Case Laws Customs

Import from Pakistan - Leather - ratr of duty - The petitioners would be liable to pay duty as was applicable at the time of filing/generating of bill of entry on EDI......
November 2, 2020 Case Laws Income Tax

Additions towards Capital Grants & Subsidies and Consumers' Contribution - Total grants received during the aforesaid financial years were allocated among the four......
November 2, 2020 Case Laws Customs

Refund of SAD - rejection on the ground of time limitation - The issue of time limit for filing refund claim was subject matter of litigation before the Hon’ble High......
November 2, 2020 Case Laws Central Excise

Reversal of Cenvat Credit - Exemption under the under SFIS Scheme - The dutiable goods cannot become exempted goods as per the convenience of the revenue - Moreover, the....
November 2, 2020 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - Direction to release or vacate the subject property owned by the corporate debtor - This bench is of the view that recovery of rent......
November 2, 2020 Case Laws Customs

Classification of imported goods - telecommunication internet equipment and their parts - Classification of the imported goods should be based on specific headings,......
November 2, 2020 Case Laws Income Tax

Assessment u/s 153C - on the date of search or satisfaction recorded, there is no any iota of evidence that the assessment was pending before the Revenue department.......
November 30, 2019 Notifications Income Tax

Prohibition of Benami Property Transactions (1st Amendment), Rules, 2019
November 30, 2019 Circulars SEBI

Norms for Debt Exchange Traded Funds (ETFs)/Index Funds
November 30, 2019 Circulars SEBI

Cut-off Time for Determining Minimum Threshold of Margins to be Collected from Clients
November 30, 2019 Circulars SEBI

Framework for issue of Depository Receipts - Permissible Jurisdictions and International Exchange(s)
November 30, 2019 Circulars SEBI

Investment Policy of Clearing Corporations - it has been decided to permit the Clearing Corporations to make investments in Overnight Funds
November 30, 2019 Case Laws GST

Classification of goods - the applicant’s product is not classifiable as ‘Aerated Waters’ under CTH 22021010 and the product commercially named as ‘K juice Grape’ is......
November 30, 2019 Case Laws GST

Classification of supply - the applicant supplies materials and in conjunction provides the service of erection of the Systems into at the Integrated Cryogenic Engine &.....
November 30, 2019 Case Laws GST

An exemption or a relief provided in an enactment shall only be interpreted in the exact wording employed in the legislature. Nothing can be extrapolated or inferred to.....
November 30, 2019 Case Laws Customs

EPCG scheme - additional duty liability which had not been disclosed in the B/E - the impugned show-cause notice is about the recovery of duty foregone in terms of the......
November 30, 2019 Case Laws Income Tax

Addition u/s 56(2)(viia) - valuation of purchasing the shares of foreign company from its directors - Provisions of section 56(2)(viia) cannot apply to a foreign company....
November 30, 2019 Case Laws Customs

Jurisdiction - authority to file an appeal - a person, who is not a party to a writ petition - the impugned order passed by the learned single Judge adversely affects......
November 30, 2019 Case Laws Central Excise

CENVAT Credit - input - iron Ore Fines - whether 'exempted item' within the meaning of Rule 2(d) of the CENVAT Credit Rules, 2004 or not - whether by-product or not -......
November 30, 2019 Case Laws Customs

Imposition of penalty u/s 114A and 112(a) of Customs Act - Liability of penalty on on the authorized signatory or on the proprietor of the firm - penalty under this......
November 30, 2019 Case Laws Service Tax

Classification of services - technical knowhow - Know-how is not recognized as Intellectual Property law by any Indian Law for the time being in force - appellants are......
November 30, 2019 Case Laws Income Tax

Set-Off of brought forward unabsorbed depreciation against income from other sources and/or capital gains - CIT(A) has rightly directed the AO to allow the set off of......
November 30, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - AO himself did not make addition in respect of the first part of the items of reason recorded - The addition made by the AO on the......
November 30, 2019 Case Laws Income Tax

Speculation loss u/s 73 - loss incurred on purchase and sale of shares in respect of delivery based transactions - the aggregation of the share trading loss and profit......
November 30, 2019 Case Laws Customs

Conversion of shipping bills - it is for conversion from Advance Authorization scheme to duty drawback scheme - the request for conversion of the shipping bill cannot be....
November 30, 2019 Case Laws Income Tax

Bogus expenditure - addition @20% - Since all these expenses are otherwise essential for carrying out the business activity by the assessee, therefore, the claim of the.....
November 30, 2019 Case Laws Income Tax

Penalty u/s 271B - assessee failed to get his account audited and furnish report u/s 44AB even after release of documents where were seized by the authorities - If the......
November 29, 2019 Circulars Customs

Auto Out of Charge under Express Cargo Clearance System (ECCS)
November 29, 2019 Case Laws GST

Classification of goods - Protein Powder with Vitamins and Minerals - can be classified under HS code 3004.
November 29, 2019 Case Laws GST

Levy of GST - reverse charge mechanism - royalty paid/dead rent on account of mining rights - The activity of assignment of rights to use natural resources is treated as....
November 29, 2019 Case Laws GST

Rate of GST - outward supply of “Flavoured Milk” - 'flavoured milk' is classifiable under tariff item 2202 9930 of the First Schedule to the Customs Tariff Act,1975 as a....
November 29, 2019 Case Laws GST

Levy of GST - GTA service - whether GST chargeable on actual amount of commission retained by him for arranging transport facility to their customers or he has to pay......
November 29, 2019 Case Laws GST

Classification of services - Rate of GST - construction of office building for APSFC - the applicant did not provide any information or documentary proof evidencing that....

1 ....46 47 48 495051 52 53 54........ 128

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F: Registration Required or Not

F: Issuance of show cause notice by the additional Director General, Dire...

F: Consolidated SCN and Order

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

N: Central Government notifies transfer of capital asset from NLC India L...

F: GSTR-1 LATE FEE FY 2020-21

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...